Helping Idaho Public Employees Build A Secure Retirement

Gain Sharing Overview

PERSI Gain Sharing, if any, is at the discretion of the PERSI Retirement Board. Gain sharing is determined annually and the amount is related to Base Plan funding levels and calculated by a fixed formula. Detailed information on Gain Sharing is available in PERSI Rule 59.01.08.

Gain sharing is the approved legislative process that allows PERSI to share excess earnings with active members, retirees, and employers. This first gain sharing was distributed on January 31, 2001.

  • Active members received their portion of the gain sharing as a deposit to their Choice Plan account.
  • Retirees received their portion of the gain sharing as a 13th check for the year.
  • Employers received their portion of the gain sharing as a credit to their account. State agencies returned 80% to the State's general fund and used the remaining 20% for training. Non-State agencies used their gain sharing for bonuses, 401K contributions, and expenses.